دور المدقق الخارجي في تقويم الأداء بما يحقق التنمية المستدامة : (أطار مقترح لتقويم الأداء)‎ (بحث تطبيقي في تشكيلات وزارة التربية العراقية)‎

الملخص EN

The research aims at identifying the nature of sustainable development and the processof auditing and evaluating the sustainable performance and the auditing and controlstandards.

The research aims to apply a process of sustainable auditing and evaluationon the research sample to show their contribution to achieving sustainable developmentby measuring the impact of the Ministry of Education activities on the dimensions andobjectives of sustainable development, The study reached a number of conclusions, themost important of which was the lack of financial allocations allocated to the Ministry ofEducation during the years of research.

In 2017, it reached 1% of the total stateexpenditure.

Of the rest of the ministries (such as defense, interior.

.

.

.

etc.

), As theresearch found a number of recommendations, including the need to put the governmentwithin its policy priority of education and investment in human capital, to achieve thebenefit of the current generation and future generations to achieve sustainabledevelopment.